GHG Accounting & Scope 3 Support
Need GHG Accounting and Scope 3 data for ESG reporting, customer requests, or internal review?
SuSciCo helps Malaysian companies prepare practical and traceable organisational GHG inventories covering Scope 1, Scope 2 and selected Scope 3 emissions.
We build GHG inventory reports using real operational data, visible calculation workbooks, documented emission factors, clear boundaries, assumptions, exclusions, and evidence-linked activity data — so your team can explain how the number was calculated when questioned.
Aligned with ISO 14064-1 and GHG Protocol principles, where relevant to the reporting purpose, boundary and available data.
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When companies need this service
You may need GHG Accounting & Scope 3 Support when your company is preparing ESG or sustainability disclosures, responding to customer or HQ emissions-data requests, improving previous GHG numbers, or starting to address Scope 3 emissions.
This service is especially relevant when customers need your emissions data for their own Scope 3 accounting, when generic industry averages are no longer sufficient, or when internal teams cannot clearly explain how current emissions numbers were calculated.
What you receive
| Output | Purpose |
| GHG inventory report | Documents Scope 1, Scope 2 and selected Scope 3 emissions |
| Calculation workbook | Shows activity data, emission factors, formulas and assumptions |
| Emissions summary tables | Presents results by entity, scope, category and major source |
| Boundary map | Defines organisational, operational and reporting boundaries |
| Emission factor register | Records sources, units, years and application logic |
| Scope 3 category screening | Identifies relevant and practical categories to quantify |
| Scope 3 methodology and assumptions note | Explains data sources, estimation methods and category-level assumptions |
| Data request and evidence tracking register | Maps data owners, requested data and source-record status |
| Assumptions and limitations register | Makes estimates, gaps and exclusions visible |
This is not a black-box emissions inventory
Many companies receive a GHG number but cannot explain the boundary, data source, emission factor, assumption, or Scope 3 exclusion behind it.
Our approach is different.
We build a GHG inventory model supported by structured data templates, calculation workbooks, emission factor registers, evidence tracking and limitation notes. This gives your team a clearer basis for ESG reporting, customer responses, internal review and future reporting cycles.
Why SuSciCo
We focus on practical, traceable GHG inventory development — not generic carbon reporting or black-box emissions calculations.
We help structure GHG inventories so teams can explain boundaries, activity data, emission factors, Scope 3 assumptions, exclusions, and evidence records during internal, customer, auditor, or verifier review.
| Strength | What it means |
|---|---|
| Practical | Based on real operational, utility, fuel, procurement, logistics and HR data |
| Traceable | Key numbers can be linked to source data, emission factors and assumptions |
| Scope 3-aware | Scope 3 categories are screened and prioritised based on relevance, data maturity and buyer pressure |
| Repeatable | Templates, registers and workbooks can support future reporting cycles |
| Methodological | Boundaries, emission factors, exclusions, estimates and limitations are documented |
| Review-question prepared | The inventory is structured so your team can explain how numbers were calculated |
| Decision-useful | Highlights emissions hotspots, data gaps and improvement priorities |
Our work is designed to support review questions on source data, calculation formulas, organisational boundaries, Scope 3 category relevance, emission factors, exclusions, estimates, data quality and uncertainty.
Scope coverage
Scope 1 emissions
We identify and calculate direct emissions from sources owned or controlled by the company, including stationary combustion, mobile combustion, refrigerant leakage, fire suppression gases, and relevant process emissions.
Scope 2 emissions
We calculate emissions from purchased electricity and other purchased energy, including electricity consumption, grid emission factors, reporting-period treatment, and renewable energy claim limitations where relevant.
Scope 3 emissions
Scope 3 often creates the most difficulty because data may come from suppliers, logistics providers, employees, customers, procurement records, waste contractors, or internal estimates.
SuSciCo helps companies screen, prioritise and quantify selected Scope 3 categories based on relevance, data availability, buyer pressure and reporting purpose.
| Scope 3 category | Typical relevance |
|---|---|
| Category 1: Purchased goods and services | Material-heavy manufacturers and supply chains |
| Category 2: Capital goods | Major equipment, machinery or infrastructure purchases |
| Category 3: Fuel- and energy-related activities | Upstream emissions linked to purchased fuels and electricity |
| Category 4 and 9: Transportation and distribution | Inbound and outbound logistics |
| Category 5: Waste generated in operations | Manufacturing, recycling and operational sites |
| Category 6 and 7: Business travel and employee commuting | Corporate reporting and workforce-related emissions |
| Categories 11 and 12: Use and end-of-life of sold products | Product-use and product-stewardship impacts where relevant |
We do not recommend calculating every Scope 3 category at the same level of detail. For many companies, the first task is to decide which categories are relevant, which can be calculated now, which require supplier data, which need clear limitations, and which should be deferred until better evidence is available.
This keeps the inventory practical, proportionate and easier to explain.
Need team readiness before the inventory?
Some companies need SuSciCo to prepare the GHG inventory. Others first need ESG, finance, operations, procurement and data owners to understand how GHG accounting works.
| Choose GHG Accounting Support if… | Choose GHG Training if… |
|---|---|
| You need an inventory, workbook and evidence pack | Your team needs to understand data, boundaries, emission factors and Scope 3 |
| You are preparing emissions data for reporting, customers or HQ | You want internal alignment before starting the inventory |
Important scope note
This service covers organisational GHG accounting and selected Scope 3 reporting support. It does not provide statutory assurance, third-party verification, certification, carbon credit registration, offsetting, full decarbonisation roadmaps, Product Carbon Footprint studies, SBTi target validation, ESG rating submission management, or guaranteed acceptance by auditors, buyers, regulators or rating platforms.
Where independent verification, ESG assessment submission, supplier engagement, PCF calculation or decarbonisation planning is required, these should be scoped separately.
SuSciCo can support the preparation of calculation records, assumptions, evidence files, clarification responses and report updates for review purposes.
What we need to start
You do not need perfect GHG data before speaking with us.
For the first discussion, we need to understand your reporting purpose, entities or sites, business activities, available utility and fuel data, key procurement, logistics, waste or HR data, and whether the inventory is needed for ESG reporting, customer Scope 3 requests, HQ reporting, internal review or future external assessment.
Request an online meeting
Need to prepare or improve an organisational GHG inventory and Scope 3 data for ESG reporting, customer requests, HQ reporting or internal review?
Book a short online discussion with SuSciCo to clarify your Scope 1, Scope 2, Scope 3, data availability, reporting purpose, and suitable GHG accounting scope.